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Readers’ forum: How will proceeds of company sale be taxed? premium icon
Selling IFA company
05 Aug 2024
Building blocks of tax: Centrica Overseas Holdings Ltd v HMRC premium icon
Building blocks of tax
29 Jul 2024
Comparison of employee share schemes premium icon
Fair shares
22 Jul 2024
Readers’ forum: Tax liability on paying out distribution to members premium icon
Unincorporated club
22 Jul 2024
First-tier Tribunal decision in Cooke and rectification premium icon
Putting things right?
08 Jul 2024
Readers’ forum: Should expenditure be divided in separate loan accounts? premium icon
Divorcing couple
08 Jul 2024
Tax gap – who’s the target premium icon
Who’s the target?
01 Jul 2024
Management buyouts: back to basics premium icon
Management buyouts: a guide
01 Jul 2024
What is basis period reform? premium icon
What is basis period reform?
01 Jul 2024
Readers’ forum: Does deed create a contract for sale of shares? premium icon
Shareholder agreement
01 Jul 2024
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief premium icon
Fruitful soil
24 Jun 2024
Implications of the Court of Appeal decision in Beech Developments premium icon
Door is ajar
17 Jun 2024
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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